Issue 1562

Analysis

• The other Greek case: Embiricos reaches the Court of Appeal
• The VAT review for February 2022
• Back to basics: Accelerated payment notices and follower notices
• Does FATCA breach data protection? Jenny goes to court

In brief

• Carter: discovery assessments and HMRC awareness
• ATAD 3: how will private equity measure up?
• The new public interest business protection tax

News

• HMRC manual changes: 4 February 2022
• New public interest business protection tax
• Return to the single fiscal event
• NICs relief in freeport tax sites
• Other Finance Bill report stage amendments
• HMRC Stakeholder digest
• ‘Mr Red’
• Government publishes ‘Benefits of Brexit’ policy paper
• UAE to introduce corporate tax from next year
• Double tax treaties review
• Customs guidance roundup: 4 February 2022
• Plastic packaging tax update
• New guidance on valuing shares for IHT
• New health and social care levy guidance
• HMRC updates employer guidance booklets
• Research briefing on loan charge
• Creative industry tax reliefs
• Non-resident corporate landlords

Cases

• Fanning v HMRC
• The Wakelyn Trust v HMRC
• Apcoa Parking Danmark A/S v Skatteministeriet
• Other cases that caught our eye: 4 February 2022

One minute with

• One minute with... Ami Jack

Trackers

• HMRC manual changes: 4 February 2022

Promotion

• Tolley spotlight: In-house tax